United States Tax Court.
Memorandum Findings of Fact and Opinion
SHIELDS, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1977 in the amount of $854. We must decide (1) whether operating expenses, including depreciation, of petitioner's airplane constitute ordinary and necessary employee business expenses, (2) whether expenses claimed for the cost of flying lessons are deductible...
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